外贸单证课堂练习附答案(1)

单证练习1

一、根据下述合同的内容审核信用证，指出不符之处，并提出修改意见

请在答题纸上作答。 合同：

SALES CONFIMATION

Contract No. YM0806009 Date: June 05, 2011 The Seller: Tianjin Yimei International Corp. Address: 58 Dongli Road Tianjin, China

The Buyer: VALUE TRADING ENTERPRISE, LLC Address: Rm1008 Green Building Kuwait

This Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below: Specification of Goods Man’s Wind Breaker Style No. YM082 Colour: Black Khaki TOTAL Quantity 2500PCS 2500PCS 5000PCS Unit price CIFC5 KUWAIT USD15.10/PC USD15.10/PC Amount USD37750.00 USD37750.00 USD75500.00 TOTAL AMOUNT: Say U. S. Dollars Seventy Five Thousand Five Hundred Only. Packing: 20pcs are packed in one export standard carton. Shipping Marks: VALUE

ORDER NO. A01 KUWAIT C/No. 1-UP

Time of Shipment: Before AUGG. 10, 2011

Loading Port and Destination: From Tianjin, China to Kuwait Partial shipment: Not allowed Transshipment: Allowed

Insurance: To be effected by the seller for 110% invoice value covering All Risks and War Risk

as per CIC of PICC dated 01/01/1981

Terms of Payment: By L/C at 60 days after sight, reaching the seller before June 15, 2011, and

remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking charges outside China (the mainland of China) are for

account of the Drawee.

Documents:

+ Signed commercial invoice in triplicate.

+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order blank endorsed notifying the applicant.

+ Insurance Policy in duplicate endorsed in blank. + Packing List in triplicate.

+ Certificate of Origin issued by China Chamber of Commerce.

Signed by:

THE SELLER: THE BUYER:

Tianjin Yimei International Corp. VALUE TRADING ENTERPRISE, LLC

Jack Julia

信用证：

27: SEQUENCE OF TOTAL: 1/1

40A: FORM OF DOC. CREDIT: IRREVOCABLE 20: DOC. CREDIT NUMBER: KR369/03 31C: DATE OF ISSUE: 110619

40E: APPLICABLE RULES: UCP LATEST VERSION 31D: DATE AND PLCA OF EXPIRY: 110825 KUWAIT

51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.

RM1008 GREEN BUILDING KUWAIT

50: APPLICANT: AORE SPECIALTIES MATERIAL CORP.

YARIMCA, KOCAELI 41740, IZMIT, TURKEY

59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP.

58 DONGLI ROAD TIANJIN, CHINA

32B: CURRENCY CODE, AMOUNT: USD71500.00 41A: AVAILABLE WITH … BY: BANK OF CHINA

BY NEGOTIATION

42C: DRAFTS AT …: 90 DAYS AFTER SIGHT

42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC 43P: PARTIAL SHIPMENTS: NOT ALLOWED 43T: TRANSSHIPMENT: NOT ALLOWED

44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT

44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT 44C: LATEST DATE OF SHIPMENT: 110710

45A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKER

STYLE NO. YM085

AS PER ORDER NO. A01 AND S/C NO. YM009 AT USD15.10/PC CIF KUWAIT

PACKED IN CARTON OF 20PCS EACH

46A: DOCUMENTS REQUIRED

+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING LC NO. AND

CONTRACT NO.

+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT” NOTIFY THE APPLICANT

+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S), GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.

+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.

+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981) 71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF

BENEFICIARY INCLUDING REIMBURSING CHARGES

经审核，信用证存在问题如下：

1．31D信用证到期时间错，应该是110815； 2．31D信用证到期地点错，应该是CHINA；

3．50申请人名称错，应该是VALUE TRADING ENTERPRISE, LLC.； 4．59受益人名称错，应该是TIANJIN YIMEI INTERNATIONAL CORP.； 5．32B金额错，应该是USD75500.00；

6．42C汇票期限错，应该是60 DAYS AFTER SIGHT； 7．42A汇票付款人错，应该是开证银行； 8．43T转运要求错，应该是ALLOWED； 9．44E装运港错，应该是TIANJIN, CHINA； 10．44F卸货港错，应该是KUWAIT； 11．44C最晚装运日错，应该是110731；

12．45A货物名称错，应该是MEN’S WIND BREAKER； 13．45A合同号码错，应该是YM0806009；

14．45A贸易术语错，应该是CIFC5KUWAIT；

15．46A第2条提单抬头错，应该是MADE OUT TO ORDER； 16．46A第2条提单运费显示错，应该是FREIGHT PREPAID； 17．46A第5条保单加成错，应该是FOR 110% INVOICE VALUE； 18．71B银行费用错，应该是FOR ACCOUNT OF THE DRAWEE。

二、根据下面合同资料和相关资料指出下列开证申请书中错误的地方

请在答题纸上作答。

2011年6月20日，上海华联皮革制品有限公司（SHANGHAI HUALIAN LEATHER GOODS CO., LTD. 156 CHANGXING ROAD, SHANGHAI, CHINA）向SVS DESIGN PLUS CO., LTD. 1-509 HANNAMDONG YOUNGSAN-KU, SEOUL, KOREA出口DOUBLE FACE SHEEPSKIN一批，达成以下主要合同条款： 1. Commodity: DOUBLE FACE SHEEPSKIN

COLOUR CHESTNUT

2. Quantity: 3175.25SQFT(平方英尺) 3. PACKING: IN CARTONS

4. Unit Price: USD7.40/SQFT CIF SEOUL 5. Amount: USD23496.85

6. Time of shipment: During NOV.2011 Port of Loading: SHANGHAI, CHINA Port of Destination: SEOUL, KOREA Partial shipment: ALLOWED Transshipment: PROHIBITED

7. Insurance: TO BE COVERED BY THE SELLER FOR 110%INVOICE VALUE COVERING

ALL RISK AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.

8. Payment: BY IRREVOCABLE LETTER OF CREDIT AT 45 DAYS SIGHT TO REACH

THE SELLER NOT LATER THAN JUNE 24, 2011, VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER TIME OF SHIPMENT

Document: (1) SIGNED COMMERCIAL INVOICE IN 3 FOLD.

(2) SIGNED PACKING LIST IN 3 FOLD.

(3) FULL SET OF CLEAN ON BOARD OCEAN B/L IN 3/3ORIGINALS ISSUED TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY THE APPLICANYT.

(4) CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY ISSUED BY THE CHAMBER OF COMMERCE IN CHINA

(5)INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110%INVOICE VALUE COVERING ALL RISK S AND WAR RISKS OF CIC OF PICC (1/1/1981).SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT

相关资料：

(1)信用证号码：MO722111057 (2)合同号码：HL20110315

SVS DESIGN PLUS CO., LTD 国际商务单证员金浩于2011年6月23日向KOOKMIN BANK, SEOUL, KOREA办理申请电开信用证手续，通知行是BANK OF CHINA, SHANGHAI BEANCH

2．原产地证 1. Exporter: (1) Certificate No. ( 5) 2. Consignee: (2) CERTIFICATE OF ORIGIN OF THE PEOPLE’S REPUBLIC OF CHINA 5. For certifying authority use only 3. Means of transport and route(3) 4. Country / region of destination(4) 8. H. S. Code 9. Quantity 6. Marks & Nos. 7. Number and kind of packages; Description of (6) goods (7) (8) (9) 10. Numbers and Date of Invoice (10) 11. Declaration by the exporter 12. Certification The undersigned hereby declares that the above details and It is hereby that the declaration by the exporter is correct. statements correct, that all the goods were produced in China and that they comply with the Rules of Origin of the people’s Republic of China (11) 天津市 贸促会（商会） （章） 李明 (12) 张平 Place and date, signature and stamp of authorized signatory Place and date, signature and stamp of certifying authority

3．保险单

PICC PICC Property and Casualty Company Limited

海 洋 货 物 运 输 保 险 单

MARINE CARGO TRANSPORTATION INSURANCE POLICY

发票号码Invoice No. 被保险人Insured:

中国人保财险股份有限公司

总公司设于北京 一九四九年创立 Head Office Beijing Established in 1949

(1) 保单号次Policy No. (2)

(3)

中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险 别和背面所载条款与下列特别条款承保下列货物运输保险，特签发本保险单。

This policy of Insurance witnesses that The People Insurance (Property) Company of China, Ltd. (hereinafter called the Company) at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the under mentioned goods in transportation subject to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon. 货物标记 Marks of Goods. 包装单位 Packing Unit 保险货物项目 Description of goods 保险金额 Amount Insured (4) 总保险金额: (8) Total Amount Insured:

保险费

Premium As arranged

(5) (6) (7) 开航日期 (9)

Sig. On or abt.

装载运输工具 (10)

Per conveyance S.S.

中转港

Via

NEW YORK

起运港 From

目的港

TIANJIN

承保险别Conditions: (11)

HONG KONG

To

所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本 公司提交保险单正本（本保险单共有2份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。

In the event of damage which may result in a claim under this Policy, immediate notice be given to the Company Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in TWO Original(s) together with the relevant documents shall be surrendered to the Company, if one of the Original Policy has been accomplished, the others to be void.

保险公司在目的港的代理的名称、地址、电 话号码等内容

赔款偿付地点 (12)

Claim payable at

中国人保财险股份有限公司天津分公司

PICC Property & Casualty Co Ltd, Tianjin Branch

日期

Date

(13)

张三

保险单答案 1 X118 2 ABX999

3 DAYU CUTTING TOOLS I/E CORP 4 AS PER INV. NO. X118 5 500CTNS

6 CUTTING TOOLS 7 USD211200.00

8 SAY U. S. DOLLARS TWO HUNDRED ELEVEN THOUSAND TWO HUNDRED ONLY. 9 20 MAY 2011

10 HONGXING V.777

11 COVERING ICC (A) AS PER INSTITUTE CARGO CLAUSES OF 1982 12 NEW YORK IN USD 13 18 MAY, 2011

练习2

一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。（36分）

请在答题纸上作答。

合同：

SALES CONTRACT

The Seller: MAITY INTERNATIONAL CO., LTD. Contract No. MT13008 Address: NO.29 JIANGNING ROAD, SHANGHAI, CHINA Date: Dec 6，2012 Signed At: Shanghai China The Buyer: DESEN EUROPE GMBH

Address: GIRARDETSTRASSE 2-38,EINGANG.4 D-45131 ESSEN, GERMANY

This Sales Contract is made by and between the Seller and the Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below: Description of Goods Quantity Unit Price Amount “RAIKOU” Homewear RH1140 Blue RH1150 Pink DRRW005 Gray DRRW008 Purple AS PER ORDER NO.MY1301 TOTAL 400PCS 400PCS 400PCS 400PCS 1600PCS CIF Hamburg

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